# § 874. Allowance of deductions and credits
**(a)** **Return prerequisite to allowance** A nonresident alien individual shall receive the benefit of the deductions and credits allowed to him in this subtitle only by filing or causing to be filed with the Secretary a true and accurate return, in the manner prescribed in subtitle F (sec. 6001 and following, relating to procedure and administration), including therein all the information which the Secretary may deem necessary for the calculation of such deductions and credits. This subsection shall not be construed to deny the credits provided by sections 31 and 33 for tax withheld at source or the credit provided by section 34 for certain uses of gasoline and special fuels.
**(b)** **Tax withheld at source** The benefit of the deduction for exemptions under section 151 may, in the discretion of the Secretary, and under regulations prescribed by the Secretary, be received by a non-resident alien individual entitled thereto, by filing a claim therefor with the withholding agent.
**(c)** **Foreign tax credit** Except as provided in section 906, a nonresident alien individual shall not be allowed the credits against the tax for taxes of foreign countries and possessions of the United States allowed by section 901.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 89–44, title VIII, § 809(d)(3), June 21, 1965, 79 Stat. 167; Pub. L. 89–809, title I, §§ 103(d), 106(a)(3), Nov. 13, 1966, 80 Stat. 1551, 1569; Pub. L. 91–258, title II, § 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–424, title V, § 515(b)(6)(E), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IV, § 474(r)(19), July 18, 1984, 98 Stat. 843.)
## Editorial Notes
### Amendments
1984—Subsec. (a). substituted reference to section “33” for “32” and “34” for “39”.
1983—Subsec. (a). substituted “and special fuels” for “, special fuels, and lubricating oil”.
1976—Subsecs. (a), (b). struck out “or his delegate” after “Secretary”.
1970—Subsec. (a). included provision against construction of subsec. (a) to deny credit provided by section 39 for certain uses of special fuels.
1966—Subsec. (a). , struck out “of his total income received from all sources in the United States” after “true and accurate return”.
Subsec. (c). , substituted “Foreign tax credit” for “Foreign tax credit not allowed” in heading and inserted reference to an exception provided in section 906.
1965—Subsec. (a). inserted “or the credit provided by section 39 for certain uses of gasoline and lubricating oil”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1984 Amendment
Amendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .
### Effective Date of 1983 Amendment
Amendment by applicable with respect to articles sold after , see , set out as a note under .
### Effective Date of 1970 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1966 Amendment
Amendment by applicable with respect to taxable years beginning after , see , set out as a note under .
> “The amendments made by this subsection [enacting
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> and amending this section and
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> ] shall apply with respect to taxable years beginning after
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> . In applying section 904 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] with respect to section 906 of such Code, no amount may be carried from or to any taxable year beginning before
>
> , and no such year shall be taken into account.”
, , , as amended by , , , provided that:
### Effective Date of 1965 Amendment
Amendment by applicable to taxable years beginning on or after , see , set out as a note under .